Section 131(2) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(2)The persons specified in the third column of the said Appendix may, subject to the control of the Returning Officer, perform all or any of the functions of the Returning Officer in the constituencies respectively specified in the corresponding entry in the first column thereof:Provided that such person shall not perform any of the functions of a Returning Officer which relates to the acceptance or scrutiny of a nomination paper or to the counting of votes and declaration and publication of the results of election unless the Returning Officer is unavoidably prevented from performing the same.
